As, Enita Lestine Aurriel and HP, Agustin and Sari, Nurshadrina Kartika (2020) Peer Review Artikel Ilmiah - Implementation of Village Financial System and Its Effect on Quality of Financial Statements in Jember District. Journal of Management and Business Application, Indonesia.

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Abstract

This research was carried out on the basis of Law No. 6 of 2014 concerning villages, and based on an appeal letter from the Ministry of Home Affairs and KPK, in 2017 Siskeudes were introduced in 28 Sub-Districts and 226 Villages in Jember Regency, Semboro District. The population is in the research of the village government officials in Semboro District. This research used test for testing instruments, classical assumption tests and hypotheses testing. What is obtained is the driver's performance of linear regression analysis between independent variables and dependent variables simultaneously or simultaneously. The results showed the application of Siskeudes, competency of human resources, understanding of accounting, education and training, village assistance simultaneously had an effect on the quality of financial statements of 44.2%. While the independent variables with independent variables show that the application of Siskeudes, education and training, village assistance does not affect the quality of financial statements. Accounting understanding has a negative effect on the quality of financial statements. Human resources competencies negatively affect the quality of financial statements.

Item Type:	Other
Subjects:	H Social Sciences > HG Finance
Divisions:	AKUNTANSI-S1
Depositing User:	NURSHADRINA KARTIKA SARI
Date Deposited:	25 Jul 2020 01:53
Last Modified:	25 Jul 2020 01:53
URI:	http://repo.itsm.ac.id/id/eprint/239

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